Question

Prepare a Bank Reconciliation Statement on 31 December 2009 for the following when credit balance as per bank column of cash book is Rs.1,800:

(1) Cheques issued, but not presented for payment Rs.360.

(2) Cheque deposited but not collected by the bank.Rs.770

(3) Interest on overdraft charged by the bank Rs.30.

(4) A customer directly deposited in bank Rs.500.

Answer 1

Bank Reconciliation Statement

$\begin{array}{ccc}\text{Particulars}& \text{Detail}& \text{Detail}\\ & \text{Amount}& \text{Amount}\\ & \text{Rs.}& \text{Rs.}\\ \text{Balance as per Cash Book}& & 1,800\\ \text{Add:Cheque deposited but not cleared}& 770& \\ \text{Interest on overdraft charged by bank}& \underset{–}{30}& 800\\ & & \overline{2,600}\\ \text{Less: Cheque issued but not presented}& 360& \\ \text{Directly deposited by a customer in bank account}& \underset{–}{500}& \underset{–}{860}\\ \text{Balance as per pass book}& & 1,740\end{array}$